Executive Committee, 4PM, June 11, 2026 Meeting passcode: wH3Ne9UH

Bayfield County Administrator 117 E 5th Street, PO Box 878, Washburn, WI 54891 Ph: 715-373-6181 Fx: 715-373-6153 www.Bayfieldcounty.wi.gov Mark Abeles-Allison, County Administrator Kelly Westlund, Deputy County Administrator Kristine Kavajecz, Human Resources Director Kim Mattson, Finance Director Paige Terry, Bookkeeper Ryan VanLanduyt, Energy Specialist Jaime Cadotte, Payroll Specialist/HR Assistant Erin Tibbits, Clerk II BAYFIELD COUNTY EXECUTIVE COMMITTEE MEETING Fred Strand, Chair Steve Sandstrom, Vice Chair Jan Lee Dennis Pocernich Jim Crandall Larry Fickbohm Dear Committee Members: This letter is written to inform you of the Bayfield County Executive Committee Meeting scheduled for 4:00pm Thursday, June 11, 2026 in the Bayfield County Board Room. This meeting will be held in-person and remotely. Supervisors and the public will be able to participate in the Meeting in-person or via voice either by using the internet link or phone number below. ______________________________________________________________________________ Microsoft Teams meeting Join: https://teams.microsoft.com/meet/269018813871516?p=r0muan3jnY5 9mNdDUs Meeting ID: 269 018 813 871 516 Passcode: wH3Ne9UH Need help? | System reference Dial in by phone +1 715-318-2087,,880786204# United States, Eau Claire Find a local number Phone conference ID: 880 786 204# For organizers: Meeting options | Reset dial-in PIN Contact Bayfield County at 715-373-6181 if you have access questions or email Mark.Abeles-Allison@bayfieldcounty.wi.gov if during the meeting. Any person wishing to attend who, because of a disability, requires special accommodation, should contact the County Clerk’s office at 715-373-6100, at least 24 hours before the scheduled meeting time, so appropriate arrangements can be made. Notice is hereby given that in the event the standing committee does not have a quorum the County Board Chair or Vice Chair may act as a n ex officio member (County ordinance, Chapter 3, section 2 - 3-1 (c)). Notice is hereby given that a majority of the Bayfield County Board may be present at the meeting to gather information about a subject over which they have decision -making responsibility. This constitutes a meeting of the Bayfield County Board pursuant to State ex rel. Badke v. Greendale Village Bd., 173 Wis. 2d 553, 494 N.W.2d 408(1993) , and must be noticed as such, although the County Board will not take any formal action at this meeting. 1) Call to Order 2) Approval of Minutes of May 14, 2026 3) Public Comment, 3 minutes per person, up to 15 minutes total 4) 2027 Budget Discussions a) Bayfield County Treasurer b) Information Technology c) Land Records d) County Administrator e) Carbon Offset Reserve 5) Bayfield County Housing Authority Report, Jennifer Warren 6) Helping Paws, Animal Report 7) Bayfield County Economic Development Report, Brian Tochterman 8) Discussion and Possible Action Regarding Washburn Schools Child Care Program 9) Discussion Regarding Human Services Risk Reserve Policy 10) Discussion and Possible Action, Zoning Scanning Position extension, Budget Amendment 11) Discussion and Possible Action Regarding Bayfield County Resolution 2026-xx Authorizing Fee Schedule Update in the Planning and Zoning Department 12) Discussion regarding Highway Commissioner appointment process 13) Discussion and Possible Action on Land Sale Auction Parcels 14) Discussion and Possible Action Regarding Ordinance Covering the duties and responsibilities of the Executive Committee 15) Discussion and Possible Action Regarding Public Safety Cost Recovery Ordinance 16) Discussion and Possible Action Regarding Board Rules Amendments 17) Reports: a) Financial Reports end of May 2026 b) Treasurer’s Report, end of May 2026 c) Dome Project Update d) Engineer’s Structural Review of 1997 Courthouse Addition 18) Adjourn June 11, 2026, Executive Committee Narrative Item 4: Departments reporting to the Executive Committee will make 2027 budget reports in June and July. These reports are very preliminary but are designed to highlight major issues and directions anticipated in the new year from a financial perspective. Item 5: Jennifer Warren, Bayfield County Housing Authority Director, will share the quarterly report and general overview of the Authority. Annual county funding was $30k for staffing since 2023. Item 6: Erika Lang with Helping Paws will share an update on spay/neuters in Bayfield County in 2026 and plans for 2027. Annual county funding is $1,500 for clinics. Item 7: Brian Tochterman, the new BCEDC Director, will be present to discuss 2026 and 2027 plans. County Funding for BCEDC in 2026 was $50,000. Item 8: In 2025, Bayfield County paid $20,000 to the Washburn Schools for county employee priority access to childcare at the Washburn School. In 2026, we budgeted the same and have received a request to make this payment for the 2026-2027 year. Three county employees currently have children in this school program. We are asking for Committee approval to proceed with this year’s $20k payment. Item 9: Human Services and County Administration are discussing updates to the Bayfield County Risk Reserve Policy. At present, the risk reserve is $635,000. The risk reserve is a buffer for very expensive, unpredictable, out-of-home placements. As opposed to including these funds in the annual operating budget, we have a separate fund to tap into when and if required. Most years, no risk reserve funds are needed, however, in recent years we have tapped into the funds. In light of this and an increase in out-of-home placements, there is concern that the current balance amount ($635k) may be insufficient. Notes: • To date (over the past 20 years) we have never had a risk reserve request over $400k. • Annually, Human Service surpluses are returned to the Bayfield County General Fund. Historically these are significant. Between the years 2020 – 2024 the average return from the Human Services Fund to General has been $704,000. Over the past 25 years, only two years have been in the negative, 2017 - $91k and 2024 - $129k. • Reserve balances are important sources of revenue for the General Fund. • Historically, when a negative balance has been recorded, the General Fund has made the risk reserve whole. We would like to propose two changes. 1. Increase balance goal to $1 million. This reflects ever-increasing costs. 2. Funding for this increase would come from end-of-year department surplus. Item 10: The temporary scanning position in the Zoning Office is currently funded through early July. According to the Zoning Office, they have completed 60% of documents. (The current employee is temporary. Continuation would make this a benefit eligible position. This will also be a 2027 budget discussion item as another year is anticipated.) The Personnel Committee recommends continuing this with an additional 560 hours through September 30 at this time, for an estimated cost of $12,051. Contracted cost was much more than this, estimated at $156,500. At this point in time, we believe the PZ budget can accommodate this. Note however revenues are coming in much less than anticipated. Item 11: Bayfield County’s Planning & Zoning Committee has recommended capping residential land use permit fees at $1,000, based on comparisons showing the county’s fees are generally higher than those in other Wisconsin counties. From March 31, 2025 to March 31, 2026, the county issued 470 residential permits generating about $290,654 in revenue, with 89 permits (19%) exceeding $1,000; capping these would have reduced revenue by approximately $95,336, one-third of total department revenue for that period. Fee reductions shift costs from applicants to the general tax levy. Bayfield County’s large size, extensive shoreland areas, and unique regulatory obligations, in addition to prioritization of natural resource protection, results in higher costs to provide necessary services. Attached please find a department summary. Note, the fee structure in zoning has been revised both on a square footage basis and for municipal / school applicants in 2026. Current revenues as of May 31, 2026 are $106k vs this same time last year at $147k, a reduction of $41k in the first five months. Item 12: State law provides for a two-year appointed term for the Highway Commissioner unless the County Board establishes a different (or indefinite) term by ordinance. Currently, in Bayfield County, the county administrator appoints the Highway Commissioner, subject to County Board confirmation. Bayfield County currently uses a periodic reappointment process. State law allows for an indefinite appointment term when allowed by county ordinance. The current Highway Commissioner has requested review of whether that process remains necessary given the County’s existing employment oversight and authority to address performance concerns. With the current initial term ending in 2026, this is a timely opportunity for the County Board to consider whether the appointment process should be continued, modified, or eliminated by ordinance. Several regional counties have followed this approach, including Sawyer, Burnett and Washburn, Rusk, Washburn, Price and Ashland have a modified approach, moving to an indefinite term after 2 – 6 years. Item 13: Land Sale Auction Parcels: Two parcels are up for auction. The auction will end on Monday. There is a possibility bids will come in under our reserve amount. We would like to discuss the bids and possibly consider authorizing approval of bids under our minimum. Item 14: This ordinance amends Bayfield County’s Executive Committee ordinance. Item 15: The proposed ordinance establishes a uniform process for recovering actual and reasonable County costs when an event, activity, or extended-duration project requires public safety services beyond normal baseline operations. It is intended to provide a transparent, content-neutral framework for extraordinary public safety costs, while preserving emergency response capacity and avoiding any preferential use of County resources. Item 16: Board member suggestions for rules amendments. Direction to formalize these and forward to full board for consideration. Item 17: Reports • Financial Reports: The May Financial reports shows overall expenditures at 34%, up $1.8 million over 2025. Overall revenues (page 10) are at 53%, up $4.4 million over 2025. o General Fund: • Treasurer Report: Balances are up due to Carbon fund balances. Highway Projects completed in June will be a major draw down in July. • The DOME project bids come back on June 16. We will review the RFP at the meeting. HOUSING AUTHORITIES OF THE CITY OF WASHBURN & COUNTY OF BAYFIELD 420 EAST THIRD STREET, WASHBURN, WI. 54891 PHONE: (715) 373-2653 FAX: (715) 373-2610 This institution is an equal o pportunity provider. ------------------------------------------------------------------------------------------------------------------------------------------------------------------ In accordance with the Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by program or incident. Person with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the responsible Agency or USDA’s TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339. Additionally, program information may be made available in languages other than English. To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at http://www.ascr.usda.gov/complaint_filing_cust.html and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by: Mail: U.S. Department of Agriculture Office of the Assistant Secretary for Civil Rights Fax: (202) 690-7442; or 1400 Independence Avenue, SW Email: program.intake@usda.gov Washington, D.C. 20250-9410 This Institution is an equal opportunity provider. MEMO To: Mark Abeles-Allison, Bayfield County Administrator From: Jennifer Toribio-Warren, Executive Director Date: April 2026 Re: 1 st Quarter Report 2026 In addition to the daily activities necessary to run the Housing Authorities, the following highlights other activities over the past quarter: This also marks one year since the implementation of a full-time administration assistant. • The Housing Authority will begin the siding replacement project at Bay Ridge Villa I & II in May 2026. This complex is across from the elementary school in Washburn. • The Port Wing complex roof replacement is underway in May of 2026. In December 2025 the Bayfield County Housing Authority was awarded a $50,000 WHEDA Fondation grant that will replace a roof at the Port Wing complex. • There was one maintenance staff member who resigned, and another maintenance staff member seriously injured on the job. This has caused some seasonal work to be postponed for the time being. • Applied for the Congressional funds through Tammy Baldwin’s office. This application was for assistance to help offset the cost of our deferred maintenance on the 90’s project. • Worked with Dan Bratley to set up a small presentation for our tenants on May 5th regarding the basic steps to preparing funeral and estate issues. • The Wisconsin Housing and Economic Development Authority (WHEDA) 2026 Management Agent Certification application was submitted and approved to manage WHEDA properties. • I have been participating in the new hire process with the CheqBUILT team. ChequBUILT is looking for an Executive Director. Resolution No. 2026-xx Defining the Purpose, Scope and Amount of the Human Service Risk Reserve Fund WHEREAS, The Human Services Department budget is over $8.6 million in 2026; and WHEREAS, The County has had a supplemental Risk Reserve fund in place for many years; and WHEREAS, The Risk Reserve helps address unforeseen major expenses; and WHEREAS, In 2027 out of home youth placement costs are anticipated to increase three-fold; and WHEREAS, The current Risk Reserve is $635,000; and WHEREAS, The Human Services Committee recommends an increase of the Risk Reserve to $1,000,000. NOW, THEREFORE, BE IT RESOLVED, Risk Reserve Funds shall only be used for “mandated out of home placement expenses” above what was budgeted; and BE IT FURTHER RESOLVED, due to increased costs anticipated in the 2027 and beyond, the Human Services Risk Reserve will be set at $1 million, funding for the increase will come from Human Services Fund Surplus balances until $1 million is reached; and BE IT FURTHER RESOLVED, Risk Reserve Funds are not budgeted and may only be used upon approval of the Human Services Committee and County Board in resolution form as a budget amendment; and BE IT FURTHER RESOLVED, If Risk Reserve Funds are utilized, the Risk Reserve Fund may be replenished by retaining up to 50% of year end, post audit Human Service Fund balances, with the other 50% going to the General Fund. By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30 th day of June 2026. _________________________________________________ Lynn M. Divine, Bayfield County Clerk Planning and Zoning Department Historical Records Scanning Project To date, salary expenditures for the historical records scanning project have been $22,638. This includes two scanning assistants simultaneously employed from 6/21/2025 through 9/12/2025 (total of $11,031) and our current scanning assistant, Alicia, who started 10/11/2025 and is currently employed ($11,607 as of 5/22/2026). Scanning Assistant Total paid to date Start date End date Hazel Engstrom 5822.45 6/21/2025 9/12/2025 Selah Swanson 5208.4 6/21/2025 8/29/2025 Alicia Potvin 11607.04 10/11/2025 n/a 22637.89 With our current budget allocation of 960 hours for 2026, there are currently 211 hours remaining, which is projected to take us through mid-July. Hours Granted for 2026: 960 Pay period ending Hours recorded Hours remaining 1/16/2026 80 880 1/30/2026 76 804 2/13/2026 80 724 2/27/2026 80 644 3/13/2026 79.75 564.25 3/27/2026 64 500.25 4/10/2026 67.25 433 4/24/2026 75 358 5/8/2026 67 291 5/22/2026 80 211 6/5/2026* 80 131 6/19/2026* 80 51 7/3/2026* 40 11 7/17/2026* 11 0 *projected hours The project is currently 56% complete, with 12 of 27 file cabinets remaining to be scanned. The remaining files include 20 years of land use permits, and approximately 57 years of sanitary permits and soil tests. As the files get older, while each individual record consists of less pages, the quality of the documents also is lower, which requires additional attention to ensure a quality record (as well as possible) is retained. This makes it difficult to provide an accurate assessment of how much time might be remaining in the project, but we would hope to be completed by the end of 2026. The scanning project was initiated to preserve historical records that would otherwise continue to deteriorate over time and to improve office efficiency by providing immediate digital access to documents. Previously, staff were required to make frequent trips to the basement to retrieve and refile physical records. These historical permit files are routinely reviewed whenever a property owner applies for a new land use permit to verify compliance with property requirements, making them a frequently accessed resource. Historical sanitary records are also regularly requested by plumbers and property owners to determine the age, location, or status of existing systems. Digitizing these records has already resulted in increased efficiency when assisting customers, leading to faster permit review and issuance times. Additionally, once records are scanned, they become immediately available through the County’s website, allowing the public to search and access information as needed. Several factors have extended the project's original anticipated timeline, including the need to replace the initial scanner due to its age and declining performance. In addition, preparing documents for scanning has proven to be a time-intensive process because many records contain a variety of media formats, including photographs, handwritten notes, and oversized maps that cannot be accommodated by the standard scanner. These larger documents must be scanned separately using the large-format scanner in the Land Records Office. Another challenge has been the inconsistency of permit numbering practices over the years. To improve record organization and long-term usability, staff have developed and implemented a standardized numbering system, which requires renumbering permits both on the physical files and within the Access database to ensure consistency across all years. Resolution No. 2026-xx Authorizing Fee Schedule Update in the Planning and Zoning Department WHEREAS, the Bayfield County Board of Supervisors authorized a prior fee schedule for the Bayfield County Planning and Zoning Department on February 25, 2026; and WHEREAS, it has historically been deemed necessary and appropriate to amend the fees for permits, the conducting of inspections, review and processing of applications and other work facilitated by the Bayfield County Planning and Zoning Department; and WHEREAS, the Bayfield County Planning and Zoning Committee has reviewed the proposed fee schedule and agrees with the suggested updates; NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors assembled this 26 th day of May, 2026, does hereby authorize the Bayfield County Planning and Zoning Department to update the following: o Set a maximum amount of $1000.00 for all residential land use administrative review fees. Planning and Zoning Fee Schedule, Bayfield County, Wisconsin is hereby “amended” “deleted” to read as follows, with additions highlighted by the double underline feature (additions) and deletions highlighted by the double strike-through (deletions) Reference Document – Appendix A Bayfield County Planning and Zoning Fee Schedule LAND USE ADMINISTRATIVE REVIEW Habitable Residential Principal and Accessory Structures (new, converted, replaced, relocated, additions/alterations) – dwelling, residence, mobile home, bunkhouses, etc. *Habitable is defined as that which provides sleeping, eating, sanitary or related facilities required for human needs. • Enclosed Areas – all enclosed areas within dwelling except attached non-habitable garages $0.50/square foot (minimum $125, maximum $1,000) • Unenclosed Areas (decks, patios, etc.) or Attached Non- Habitable Garages $0.20/square foot (minimum $125, maximum $1,000) Non-Habitable Residential Principal and Accessory Structures (new, converted, replaced, relocated, additions/alterations) – detached garage, storage building, retaining walls, barns, etc. $0.20/square foot (minimum $75, maximum $1,000) Commercial Principal Structures (new, converted, replaced, relocated, additions/alterations) $250.00, plus $5.00/$1,000 cost of construction Commercial Structures (new, converted, replaced, relocated, additions/alterations) $150.00, plus $5.00/$1,000 cost of construction Municipal Principal and Accessory Structures (new, converted, replaced, relocated, additions/alterations) *Municipal is defined to include the following: Towns, villages, public school $0 (exempt from fees) Need to submit application districts, county, sanitary districts, and water districts Shoreland Exempt Structures • Boathouse - one story only $300 • Open-sided/screened structures (gazebos, decks, patios, and screen houses) $215 • Stairway to navigable waters $100 Sign (per sign) – except R-1, R-2, R-3 & R-4 districts, where the Special Use - Class A is required $100 Recreational Vehicle (RV) – placement more than 21 days but less than 4 months (Special Use Permit – Class A required for 4 months or more) $75 Short-term Rental per unit – Initial $500 Temporary Permits $100 Return Inspection – site or property lines not staked by applicant/surveyor, stakes not visible, etc. $75 Land Use Revisions $25 SANITARY/POWTS REVIEW Certified Soil Tests – Review and Filing Fee $50 Private Sewage System (Septic Tanks) $400 Private Sewage System (Holding Tanks) $400 Mounds/Systems requiring Pre-Treatment/State Plan Review $500 Private Sewage System Reconnection and Private Interceptor $50 Sanitary Permit Transfer of Land Owner $25 Sanitary Revisions $25 Return Inspection $50 County Sanitary Permit* (not including required soil verification for a pit privy 1 2-5 6-9 10+ $150 $300 $450 $600 Portable Restroom (s) $50 Permit Renewal $Cost of Permit TOWN/PLANNING AND ZONING COMMITTEE/BOARD OF SUPERVISORS REVIEW Special Use Permit – Class A $250 Special Use Permit – Class B $400 Conditional Use Permit $500 Zoning Petition District Change/Rezone – Initial parcel $500 Zoning Petition District Change/Rezone – Each parcel in addition to the initial parcel. All additional parcels must be contiguous to the initial parcel. $150/additional parcel Zoning Petition Text Change/Ordinance Amendment $600 Special Committee Meeting $600 + applicable application fee Refiling or Rehearing Equal to underlying application, as set forth in fee schedule LAND DIVISIONS REVIEW Subdivision Plat Preliminary Final Plat $500 $300+$15/lot Condo Plat $100/unit Certified Survey Map (CSM) Fee collected by Land Records. No review fee collected by Zoning. BOARD OF ADJUSTMENT REVIEW Variance or Appeal $1000 Refilings & Rehearings $1000 Limited Reopenings and Rehearings $1000 Special Board Meeting $600 + applicable application fee MISCELLANEOUS After-the-Fact – failure to obtain permit prior to start of project Triple Fee (possible citation) Photocopies/Faxes Photocopies Per Page Faxes-1st Page Faxes Each Additional Page $0.25+tax $1+tax $0.50+tax Open Records Staff time Copies $25/hour ($15 minimum) $0.25/page Land Use Regulations Booklet Cost+postage On-site Consultation – navigability determination, Ordinary High- Water Mark (OHWM) determination, wetland determination, etc. $250 Floodplain $100 Shoreland Impervious Surface Non-Conforming, etc. $25 $100 Tower Siting/Collocation 1 $2500 Tower Collocation 2 $500 Metallic Mine $50,000 Non-Metallic Mine (requires Conditional Use Permit) $500 Zoning Compliance Letter $50 By Action of the: Bayfield County Board of Supervisors ______________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30 th day of June 2026. _________________________________________________ Lynn M. Divine, Bayfield County Clerk Executive Committee Meeting Department Narrative Meeting Date: June 11, 2026 Agenda Item: Discussion and Possible Action regarding Fee Schedule Report Date: May 31, 2026 Prepared by: Ruth Hulstrom, AICP - Director Request Summary: On April 16, 2026 and May 21, 2026, the Bayfield County Planning & Zoning Committee (“committee”) recommended the County Board revise the fee schedule and cap the residential land use permit review fee at $1,000.00. Concerns about the higher cost of residential land use permit fees compared to other Wisconsin counties is what preempted the committee to recommend the change. At the April 16 th meeting, the Planning & Zoning Department (“department”) provided a comparison chart (see attached) that generally indicates Bayfield County residential land use permit fees are higher than other counties. The department significantly altered the fee schedule in 2024, changing land use permit fees from an estimated fair market value to square footage. Primary reasons for this change were to make the fee calculation easier and fairer. To provide additional context, under the estimated fair market value fee structure the land use permit fee for a 1,000 square foot house would have been between $675.00- $1,200.00 based on current cost of construction (Shine Realty). For a 3,000 square foot home the land use permit fee would have been between $2,025.00-$3,600.00. The department ran a report from March 31, 2025 to March 31, 2026 to determine the impact the proposed fee reduction would have on the department budget. During this period, 470 residential land use permits were issued and fees collected totaled approximately $290,654. Of the 470 permits, 89 (or approximately 19%) had fees that exceeded $1,000.00. If those 89 permits had been capped at $1,000.00, the department would not have collected approximately $95,336.00, which was approximately 33% of the department’s total revenue during the time period. Reducing the revenue collected by more than one third would have a significant impact on the department budget and the county budget. The department agrees that our fees are higher than those in other counties, but we have several concerns related to further reduction of department fees. The county has adjusted the fee schedule twice this year, reducing residential land use permit fees and eliminating municipal land use permit fees. Further reduction of fees will require additional use of the tax levy. We also acknowledge that Bayfield County is unique in terms of the geography and land use priorities. A direct county-to-county fee comparison is not possible. It should also be noted that other county zoning offices indicated that they are looking at increasing their fees. The purpose of our department is to protect public health, safety, welfare and our natural resources. Doing so has the added benefit of supporting the economic vitality of the county as many businesses rely on outdoor recreation and tourism that exist in part due to the quality of the natural resources in the county. Upholding the purposes of the ordinance can be challenging given the uniqueness of the county. Specifically, Bayfield is the 2nd largest county in the state in terms of land area. We have Lake Superior shoreline on two sides and countless inland lakes, wetlands and floodplain. The county is also largely rural, comprised almost entirely of unincorporated lands under the zoning authority of the county, excluding the Town of Pilsen and lands under the Red Cliff Tribe. The county is delegated by the State to oversee private sanitary within the county and floodplain, shoreland- wetland, and nonmetallic mining reclamation regulations within unincorporated areas of the county. The shift from user fees to property tax support for planning and zoning services should be evaluated carefully because it changes who ultimately bears the cost of development review and permitting activities. User fees are generally intended to align the cost of a service with the party directly benefiting from that service. In the case of zoning permits, land use reviews, variances, conditional use permits, subdivisions, and related activities, staff time and administrative costs are generated by specific private projects rather than by the public at large. Reducing, capping, or eliminating permit fees can therefore create a cost transfer from applicants and developers to the broader tax base. In practical terms, this means that residents who may receive little or no direct benefit from a project would subsidize the review, inspection, and administrative work associated with private development activities through their property taxes. This can raise questions of fairness, particularly during periods when local governments are already facing pressure on general levy resources. Benchmarking fees against neighboring counties or municipalities is an important and appropriate part of fee evaluation. It helps identify outliers, supports competitiveness, and provides context for decision-making. However, fee comparisons should not be viewed in isolation. Communities differ substantially in staffing structures, geographic size, environmental sensitivity, technology investments, legal exposure, complexity of development review, and desired service levels. A rural county with extensive shoreland regulation, large seasonal populations, or significant environmental review obligations may legitimately incur higher costs than another jurisdiction with a simpler permitting environment. Consideration should also be given to the structure of the fee system itself. Capping user fees regardless of project scale can have regressive effects. Large and complex projects often require substantially more staff review time, coordination, inspections, engineering analysis, public hearings, and legal oversight than smaller projects. When fees are capped, smaller applicants may end up paying a proportionally larger share of actual administrative costs while large projects receive an implicit subsidy. This can result in an inequitable allocation of costs and may unintentionally encourage larger developments to be subsidized by smaller property owners and taxpayers. A well-designed fee schedule should therefore strive to balance several objectives: • Reasonable cost recovery for services provided; • Predictability and transparency for applicants; • Competitiveness with comparable jurisdictions; • Fair allocation of costs based on project complexity and impact; • Protection of the general property tax levy from subsidizing private development activities beyond what policymakers intentionally choose. Ultimately, the policy question is not simply whether fees are “high” or “low,” but rather who should pay for the public costs associated with development review and to what extent those costs should be borne by applicants versus the general taxpayer. Ordinance No. 2026-xx An Ordinance Amending Title 2, Chapter 3, Section 5 and Section 10 of the Code of Ordinances, Bayfield County, Wisconsin Amending Executive Committee Title 2, Chapter 3, Section 5 is amended to read as follows: Sec. 2-3-5 Executive Committee. (a) Composition. The Executive Committee shall consist of five (5) members elected by the County Board at its April meeting in even numbered years with one (1) member from each of the five (5) highway districts defined in Section 2-38(a) below proposed by the supervisors from each district, and in addition, the Highway Committee elected at such meeting shall elect one (1) of its members to serve as an additional member of the Executive Committee, provided that the members elected to the Executive Committee shall be subject to the approval of and the appointment by the County Board Chairperson. (b) Duties. The Executive Committee shall: (1) Provide policy oversight and performance evaluation of the County Administrator and monitor budget adherence; administrative supervision remains as provided in §59.18. (2) Recommend standing rules governing procedures of the County Board. (3) Attend to all matters referred to it by the County Board. Serve as the standing Finance Committee of the County Board under Sec. 65.90(5)(b), Wis. Stats. Transfers under §65.90(5)(b) are limited to separately appropriated items within a department; budget amendments follow §65.90(5) vote thresholds and board procedures. (4) Oversee budgeted contingency funds. (5) Review all financial reports submitted by the County Administrator or other County officials or by the auditors retained by the County. (6) Review the proposed budgets of each County department and office and recommend proposed budgets to the County Board. (7) Prepare an annual schedule of fees and charges to be made by County departments and officers. (8) Have the authority to grant easements across County lands, other than County Forest lands. The Forestry and Parks Committee may grant access permits across County Forest lands. (9) Represent the County in airport and harbor improvement initiatives; formal operational authority shall reside with the governing body or airport commission under §114.14 and applicable intergovernmental agreements (10) Have the authority to authorize the foreclosure of land contracts for the sale of County properties if defaulted upon by the buyer. (11) Administer tax foreclosure matters as set forth in Title 2, Chapter 2-3. By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, V olume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30 th day of June 2026. Lynn M. Divine, Bayfield County Clerk _________________________________________________ Ordinance No. 2026-xx An Ordinance Creating Title 5, Chapter 12 of the Code of Ordinances, Bayfield County, Wisconsin Relating to Public Safety Cost Recovery for Extraordinary Public Safety Services Title 5, Chapter 12 is created to read as follows: Chapter 12 Public Safety Cost Recovery for Extraordinary Public Safety Services Sec. 5-12-1 Purpose and Intent. The purpose of this chapter is to protect public health, safety, and welfare by ensuring that adequate public safety resources are available to serve the community; to promote the fair and efficient use of County public safety services, including law enforcement, dispatch, traffic control, and emergency medical services; and to provide a uniform, transparent, and equitable mechanism to recover the actual and reasonable costs of Extraordinary Public Safety Services required as a result of certain events, activities, or projects. This chapter is intended to provide for recovery of costs associated with Extraordinary Public Safety Services, not revenue generation, and shall not be construed to restrict or burden constitutionally protected activities. Nothing in this chapter supersedes or replaces any permit, license, or approval otherwise required by law. Sec. 5-12-2 Authority. This chapter is adopted pursuant to the authority granted to Bayfield County under Wis. Stat. §§ 59.02, 59.03, 59.27, 59.54, and other applicable provisions of law. Sec. 5-12-3 Definitions. (a) Baseline Public Safety Services. Services routinely provided in the normal course of County or public safety agency operations. (b) Event or Activity. Any planned, organized, recurring, or identifiable circumstance that may require Extraordinary Public Safety Services. (c) Extended-Duration Project. Any construction, infrastructure, industrial, or other activity that creates ongoing, identifiable demands on Public Safety Services. (d) Extraordinary Public Safety Services. Public Safety Services that exceed Baseline Public Safety Services and are reasonably necessary due to an identifiable Event or Activity, Extended-Duration Project, or High-Impact Activity. Such services may include, but are not limited to, dedicated personnel assignments, traffic control, standby services, extended deployments, dispatch coordination, emergency medical services, fire services, and multi- agency response directly attributable to the event, activity, or project. (e) High-Impact Activity. An Event or Activity or Extended-Duration Project that, due to its size, location, duration, intensity, anticipated attendance, equipment, traffic generation, environmental risk, or other operational characteristics, is expected to require Extraordinary Public Safety Services, such as traffic management, emergency response capacity, cleanup, infrastructure protection, or other County resources beyond those typically provided through routine governmental operations. (f) Public Safety Services. Law enforcement, dispatch, fire, traffic control, emergency medical services, and related public safety services operating within Bayfield County. (g) Responsible Party. Any person or entity that organizes, sponsors, conducts, controls, benefits from, or is otherwise responsible for an Event or Activity, Extended-Duration Project, or High-Impact Activity, as determined by the County Administrator or designee. Multiple persons or entities may be deemed Responsible Parties where shared control, benefit, or responsibility is demonstrated. Sec. 5-12-4 Applicability. (1) This chapter applies to any Event or Activity, Extended-Duration Project, or High-Impact Activity that creates a demonstrable and attributable need for Extraordinary Public Safety Services. (2) A Public Safety Cost Recovery Agreement shall be required when one or more of the following conditions are present: (a) Traffic control, road closures, or impacts on public rights-of-way; (b) Dedicated assignment of law enforcement, fire, emergency medical, dispatch, or traffic- control personnel; (c) Standby public safety services; (d) Coordination among multiple agencies; (e) Anticipated Extraordinary Public Safety Services beyond Baseline Public Safety Services; or (f) Extended-duration construction, infrastructure, or industrial activity creating ongoing impacts. Sec. 5-12-5 Cost Recovery Authorized. The County may recover the actual and reasonable costs of Extraordinary Public Safety Services. Eligible costs include, but are not limited to, personnel and fringe benefits, equipment, dispatch, fire and emergency medical services, traffic control, construction-related safety measures, administration, documentation, and multi-agency coordination attributable to Extraordinary Public Safety Services. Sec. 5-12-6 Administrative Process for Agreements. (1) The County Administrator or designee shall evaluate Events or Activities, Extended-Duration Projects, and High-Impact Activities subject to this chapter based on the totality of circumstances. (2) The County Administrator or designee shall determine whether a Public Safety Cost Recovery Agreement is required based on the criteria in Sec. 5-12-4. (3) The Responsible Party shall provide sufficient information to evaluate public safety needs, including anticipated attendance, duration, location, site conditions, operational plans, traffic impacts, and other relevant factors. (4) The County Administrator or designee shall coordinate review with County departments and affected public safety agencies to assess impacts. Public Safety Services shall be provided based on professional judgment, operational needs, and available resources. (5) For High-Impact Activities, the County may require submission of an emergency response plan, operational plan, traffic control plan, or other materials reasonably necessary to evaluate public safety impacts. (6) The County shall prepare a good-faith estimate of anticipated costs subject to recovery using the adopted fee schedule or other documented cost basis. (7) The County may require a deposit based on estimated costs. (8) The County shall issue an itemized invoice reflecting actual documented costs. (9) The Responsible Party shall execute a Public Safety Cost Recovery Agreement prior to the provision of Extraordinary Public Safety Services, whenever practicable. The County recognizes that circumstances may arise in which an Event or Activity, Extended-Duration Project, or High-Impact Activity may occur without a fully executed agreement in place. In those situations, the County retains the authority to recover Extraordinary Public Safety Services costs incurred as a result of the Event or Activity, Extended-Duration Project, or High-Impact Activity. The County may provide written notice and an itemized invoice to the Responsible Party, who shall have an opportunity to review and contest the claimed costs pursuant to procedures established by the County. Sec. 5-12-7 Limitations and Safeguards. (1) Law enforcement will only engage in law enforcement activities in public places and will only enter upon private property when responding to calls or otherwise authorized or required by law. A Public Safety Cost Recovery Agreement shall not be used to provide private security. (2) Nothing in this chapter shall be interpreted to guarantee the availability of County resources beyond operational capacity or statutory obligations. (3) Nothing in this chapter limits the authority of the Sheriff under Wis. Stat. § 59.27 or any other applicable law. (4) This chapter shall be administered in a content-neutral manner and shall not be applied based on the viewpoint, message, or expressive content of any person, entity, event or activity. Sec. 5-12-8 Damage and Cleanup Costs. The County may recover costs for damage to public property, restoration, or required cleanup directly attributable to an Event or Activity, Extended- Duration Project, or High-Impact Activity. The County’s authority to recover such costs shall apply regardless of whether a Public Safety Cost Recovery Agreement was executed prior to the Event or Activity, Extended-Duration Project, or High-Impact Activity. Failure to obtain or execute an agreement shall not eliminate responsibility for reimbursing the County for Extraordinary Public Safety Services, response, damage, restoration, or cleanup costs incurred. Nothing in this chapter limits the County’s ability to pursue recovery through any other lawful means authorized under Wisconsin law, including recovery for damage to County property or reimbursement for emergency response expenses. Sec. 5-12-9 Denial of Dedicated or Standby Services. The County Administrator or designee may deny requests for dedicated or standby Extraordinary Public Safety Services if providing such services would unreasonably divert public safety resources, compromise emergency response capacity, or pose a risk to public health or safety. Sec. 5-12-10 Waivers and Reductions. The Executive Committee may waive or reduce fees based on public benefit, financial hardship, governmental partnership, nonprofit status, constitutional considerations, emergency circumstances, or other factors determined relevant by the Executive Committee. Sec. 5-12-11 Insurance and Indemnification. (1) The County may require the Responsible Party to provide proof of general liability insurance in amounts appropriate to the scale and risk of the Event or Activity, Extended-Duration Project, or High-Impact Activity. (2) The Responsible Party shall indemnify and hold harmless the County for claims, damages, or liabilities arising from the negligent acts or omissions of the Responsible Party associated with the Event or Activity, Extended-Duration Project, or High-Impact Activity, to the extent permitted by law. Sec. 5-12-12 Appeals. A Responsible Party may appeal determinations or costs to the Executive Committee. The Executive Committee shall review the matter based on the record and applicable standards and shall make a final decision. Appeals must be submitted in writing within 60 days of the initial determination or receipt of an invoice, whichever is later. Sec. 5-12-13 Enforcement and Collection. (1) Failure to comply with this chapter or an executed Public Safety Cost Recovery Agreement constitutes a violation. (2) The County may recover costs for Extraordinary Public Safety Services through collections or civil action commenced in Bayfield County Circuit Court. (3) The County may deny future agreements or requests for dedicated or standby Extraordinary Public Safety Services when a Responsible Party has failed to comply with this chapter or an executed agreement. Sec. 5-12-14 Severability Clause. If any provision or portion of this chapter is ruled invalid by a court, the remainder of the chapter shall not for that reason be rendered ineffective. Sec. 5-12-15 Effective Date. This chapter shall become effective upon its adoption and publication by the Bayfield County Board of Supervisors as required by law. By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30 th day of June 2026. Lynn M. Divine, Bayfield County Clerk _________________________________________________ Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General REVENUE Department 00 - General Fund 13,033,795.00 351,118.00 13,384,913.00 236,004.34 .00 8,682,268.27 4,702,644.73 65 7,429,807.70 Department 02 - Clerk of Courts 270,320.00 .00 270,320.00 19,214.66 .00 110,877.14 159,442.86 41 100,188.65 Department 04 - Criminal Justice 185,547.00 62,627.00 248,174.00 10,141.97 .00 34,005.97 214,168.03 14 58,337.08 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner 9,800.00 .00 9,800.00 825.00 .00 3,700.00 6,100.00 38 4,383.00 Department 07 - Administrator 30,000.00 .00 30,000.00 .00 .00 15,000.00 15,000.00 50 15,001.00 Department 08 - District Attorney 38,000.00 .00 38,000.00 140.80 .00 26,565.12 11,434.88 70 30,289.65 Department 09 - Child Support 281,330.00 .00 281,330.00 134.74 .00 79,847.46 201,482.54 28 66,827.61 Department 10 - County Clerk 30,475.00 .00 30,475.00 15.00 .00 45.00 30,430.00 0 456.97 Department 12 - Treasurer 1,050,250.00 .00 1,050,250.00 157,451.68 .00 333,588.99 716,661.01 32 416,871.78 Department 13 - Land Records 958,564.00 .00 958,564.00 83,401.90 .00 178,675.78 779,888.22 19 258,636.48 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 15 - Register of Deeds 217,000.00 .00 217,000.00 18,446.75 .00 60,506.88 156,493.12 28 62,444.76 Department 16 - PSAP Consortium (Joint Dispatch) 952,275.00 .00 952,275.00 140,859.02 .00 501,150.79 451,124.21 53 145,137.12 Department 17 - Sheriff 560,499.00 .00 560,499.00 19,566.40 .00 144,852.10 415,646.90 26 124,486.35 Department 18 - Emergency Management 352,240.00 .00 352,240.00 47,244.50 .00 281,807.51 70,432.49 80 160,485.57 Department 19 - Veteran's Services 13,272.00 .00 13,272.00 12,300.00 .00 12,300.00 972.00 93 11,688.00 Department 20 - Health 1,106,957.00 48,432.00 1,155,389.00 115,353.39 .00 218,974.79 936,414.21 19 313,252.91 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 251,575.00 .00 251,575.00 33,407.18 .00 73,690.77 177,884.23 29 54,411.22 Department 25 - UW Extension 48,660.00 .00 48,660.00 573.31 .00 4,458.23 44,201.77 9 .00 Department 26 - Zoning 430,500.00 .00 430,500.00 38,675.15 .00 106,643.10 323,856.90 25 147,880.49 Department 28 - Land Conservation 483,939.00 2,536.00 486,475.00 13,393.84 .00 220,809.98 265,665.02 45 199,134.52 Department 31 - Information Services 92,588.00 .00 92,588.00 .00 .00 2,515.00 90,073.00 3 19,371.36 Department 34 - Forestry 4,598,237.00 .00 4,598,237.00 274,925.17 .00 1,299,377.01 3,298,859.99 28 1,896,711.92 Department 77 - Agricultural Station 767,864.00 .00 767,864.00 .00 .00 .00 767,864.00 0 1,950.00 REVENUE TOTALS $25,763,687.00 $464,713.00 $26,228,400.00 $1,222,074.80 $0.00 $12,391,659.89 $13,836,740.11 47% $11,517,754.14 EXPENSE Department 00 - General Fund 4,702,569.00 136,850.00 4,839,419.00 179,731.16 .00 3,859,976.95 979,442.05 80 850,201.77 Department 01 - County Board 107,646.00 .00 107,646.00 9,664.25 .00 40,081.01 67,564.99 37 38,317.61 Department 02 - Clerk of Courts 593,702.00 .00 593,702.00 65,335.17 .00 227,194.54 366,507.46 38 240,147.25 Department 04 - Criminal Justice 316,386.00 62,627.00 379,013.00 50,052.33 .00 150,873.42 228,139.58 40 147,879.37 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner 46,806.00 .00 46,806.00 5,472.24 .00 20,301.75 26,504.25 43 26,194.36 Department 07 - Administrator 889,628.00 .00 889,628.00 94,313.46 .00 384,717.26 504,910.74 43 302,484.96 Department 08 - District Attorney 277,583.00 .00 277,583.00 29,895.31 .00 108,003.78 169,579.22 39 99,048.27 Department 09 - Child Support 338,774.00 .00 338,774.00 34,124.53 .00 115,501.24 223,272.76 34 123,283.78 Department 10 - County Clerk 295,892.00 .00 295,892.00 29,662.88 .00 115,338.34 180,553.66 39 121,195.51 Department 12 - Treasurer 182,053.00 .00 182,053.00 19,537.71 .00 73,407.38 108,645.62 40 69,769.51 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 1 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 13 - Land Records 939,808.00 .00 939,808.00 102,692.16 .00 380,657.05 559,150.95 41 358,542.96 Department 14 - Court House 634,523.00 .00 634,523.00 68,479.73 .00 248,883.55 385,639.45 39 219,455.18 Department 15 - Register of Deeds 214,909.00 1,350.00 216,259.00 22,176.30 .00 97,615.53 118,643.47 45 92,628.38 Department 16 - PSAP Consortium (Joint Dispatch) 1,640,869.00 .00 1,640,869.00 208,316.34 .00 613,968.28 1,026,900.72 37 532,936.46 Department 17 - Sheriff 5,517,693.00 111,570.00 5,629,263.00 581,931.24 .00 2,221,485.10 3,407,777.90 39 2,091,128.71 Department 18 - Emergency Management 425,511.00 .00 425,511.00 28,382.39 .00 214,022.41 211,488.59 50 158,563.28 Department 19 - Veteran's Services 230,646.00 .00 230,646.00 21,261.37 .00 70,541.18 160,104.82 31 91,660.55 Department 20 - Health 1,574,459.00 48,432.00 1,622,891.00 186,996.40 .00 615,671.88 1,007,219.12 38 571,842.64 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 565,145.00 .00 565,145.00 58,707.22 .00 173,127.69 392,017.31 31 169,969.80 Department 25 - UW Extension 409,618.00 .00 409,618.00 13,116.20 .00 50,606.69 359,011.31 12 54,290.14 Department 26 - Zoning 916,398.00 21,348.00 937,746.00 90,694.16 .00 333,354.58 604,391.42 36 303,277.39 Department 28 - Land Conservation 701,568.00 2,536.00 704,104.00 59,756.53 .00 238,959.80 465,144.20 34 243,556.93 Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services 922,471.00 .00 922,471.00 105,371.32 .00 526,211.91 396,259.09 57 409,573.52 Department 34 - Forestry 2,542,986.00 .00 2,542,986.00 182,415.97 .00 678,974.20 1,864,011.80 27 579,013.48 Department 35 - Animal Control Non Dogs 8,180.00 .00 8,180.00 .00 .00 650.00 7,530.00 8 13,952.23 Department 77 - Agricultural Station 767,864.00 .00 767,864.00 1,984.66 .00 13,583.66 754,280.34 2 6,117.25 EXPENSE TOTALS $25,763,687.00 $384,713.00 $26,148,400.00 $2,250,071.03 $0.00 $11,573,709.18 $14,574,690.82 44% $7,915,031.29 Fund 100 - General Totals REVENUE TOTALS 25,763,687.00 464,713.00 26,228,400.00 1,222,074.80 .00 12,391,659.89 13,836,740.11 47% 11,517,754.14 EXPENSE TOTALS 25,763,687.00 384,713.00 26,148,400.00 2,250,071.03 .00 11,573,709.18 14,574,690.82 44% 7,915,031.29 Fund 100 - General Totals $0.00 $80,000.00 $80,000.00 ($1,027,996.23) $0.00 $817,950.71 ($737,950.71) $3,602,722.85 Fund 220 - Employee Health Fund REVENUE Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00 REVENUE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0% $0.00 EXPENSE Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00 EXPENSE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0% $0.00 Fund 220 - Employee Health Fund Totals REVENUE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0% .00 EXPENSE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0% .00 Fund 220 - Employee Health Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 235 - Human Services REVENUE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 2 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 235 - Human Services REVENUE Department 50 - Human Services 4,564,753.00 .00 4,564,753.00 45,937.50 .00 2,088,710.49 2,476,042.51 46 2,415,601.08 Department 52 - AMSO .00 .00 .00 59.50 .00 199.36 (199.36) +++ 69.50 Department 53 - Family Services 328,944.00 .00 328,944.00 50,042.98 .00 161,141.93 167,802.07 49 168,289.09 Department 54 - Economic Support 663,729.00 .00 663,729.00 71,595.85 .00 184,395.96 479,333.04 28 172,286.46 Department 55 - Aging and Disabilities 5,100.00 .00 5,100.00 25.00 .00 95.00 5,005.00 2 3,622.45 Department 56 - GWAAR 352,161.00 .00 352,161.00 8,486.75 .00 139,745.49 212,415.51 40 222,848.58 Department 57 - DHS BHP 2,399,161.00 .00 2,399,161.00 147,522.28 .00 856,152.71 1,543,008.29 36 804,988.03 Department 58 - ADRC-Bayfield Co 122,677.00 .00 122,677.00 .00 .00 17,904.00 104,773.00 15 63,760.00 Department 59 - ADRC-North 181,821.00 .00 181,821.00 .00 .00 16,124.00 165,697.00 9 41,998.00 REVENUE TOTALS $8,618,346.00 $0.00 $8,618,346.00 $323,669.86 $0.00 $3,464,468.94 $5,153,877.06 40% $3,893,463.19 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 47 - Behavioral Health & Community .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 48 - Community Support Program (CSP) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 51 - Regional Crisis Initiative .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 52 - AMSO 891,085.00 .00 891,085.00 84,569.19 .00 321,726.51 569,358.49 36 316,885.48 Department 53 - Family Services 2,911,546.00 .00 2,911,546.00 203,692.79 .00 827,076.68 2,084,469.32 28 1,403,443.13 Department 54 - Economic Support 606,039.00 .00 606,039.00 70,059.64 .00 242,016.81 364,022.19 40 226,236.00 Department 55 - Aging and Disabilities 527,452.00 .00 527,452.00 37,357.02 .00 313,832.51 213,619.49 59 404,807.40 Department 56 - GWAAR 859,878.00 .00 859,878.00 69,713.87 .00 286,147.74 573,730.26 33 309,059.99 Department 57 - DHS BHP 2,447,252.00 .00 2,447,252.00 341,691.08 .00 837,946.38 1,609,305.62 34 693,886.18 Department 58 - ADRC-Bayfield Co 193,817.00 .00 193,817.00 14,110.23 .00 56,301.37 137,515.63 29 55,059.54 Department 59 - ADRC-North 181,277.00 .00 181,277.00 16,573.27 .00 61,889.52 119,387.48 34 85,049.15 EXPENSE TOTALS $8,618,346.00 $0.00 $8,618,346.00 $837,767.09 $0.00 $2,946,937.52 $5,671,408.48 34% $3,494,426.87 Fund 235 - Human Services Totals REVENUE TOTALS 8,618,346.00 .00 8,618,346.00 323,669.86 .00 3,464,468.94 5,153,877.06 40% 3,893,463.19 EXPENSE TOTALS 8,618,346.00 .00 8,618,346.00 837,767.09 .00 2,946,937.52 5,671,408.48 34% 3,494,426.87 Fund 235 - Human Services Totals $0.00 $0.00 $0.00 ($514,097.23) $0.00 $517,531.42 ($517,531.42) $399,036.32 Fund 240 - Community Development Block Gran REVENUE Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Fund 240 - Community Development Block Gran Totals Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 3 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 Fund 240 - Community Development Block Gran Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 241 - Housing Rehab REVENUE Department 61 - Housing Rehab .00 .00 .00 .75 .00 25.58 (25.58) +++ 178.77 REVENUE TOTALS $0.00 $0.00 $0.00 $0.75 $0.00 $25.58 ($25.58) +++ $178.77 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 61 - Housing Rehab .00 .00 .00 .00 .00 .00 .00 +++ 7,030.95 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $7,030.95 Fund 241 - Housing Rehab Totals REVENUE TOTALS .00 .00 .00 .75 .00 25.58 (25.58) +++ 178.77 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 7,030.95 Fund 241 - Housing Rehab Totals $0.00 $0.00 $0.00 $0.75 $0.00 $25.58 ($25.58) ($6,852.18) Fund 242 - PSAP REVENUE Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 43,929.46 (43,929.46) +++ 142,370.93 Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $43,929.46 ($43,929.46) +++ $142,370.93 Fund 242 - PSAP Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 43,929.46 (43,929.46) +++ 142,370.93 Fund 242 - PSAP Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($43,929.46) $43,929.46 ($142,370.93) Fund 245 - Jail Assessment REVENUE Department 63 - Jail Assessment Fund 31,500.00 .00 31,500.00 1,533.81 .00 5,027.10 26,472.90 16 4,715.60 REVENUE TOTALS $31,500.00 $0.00 $31,500.00 $1,533.81 $0.00 $5,027.10 $26,472.90 16% $4,715.60 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 63 - Jail Assessment Fund 31,500.00 .00 31,500.00 .00 .00 .00 31,500.00 0 1,680.10 EXPENSE TOTALS $31,500.00 $0.00 $31,500.00 $0.00 $0.00 $0.00 $31,500.00 0% $1,680.10 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 4 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 245 - Jail Assessment Totals REVENUE TOTALS 31,500.00 .00 31,500.00 1,533.81 .00 5,027.10 26,472.90 16% 4,715.60 EXPENSE TOTALS 31,500.00 .00 31,500.00 .00 .00 .00 31,500.00 0% 1,680.10 Fund 245 - Jail Assessment Totals $0.00 $0.00 $0.00 $1,533.81 $0.00 $5,027.10 ($5,027.10) $3,035.50 Fund 250 - Veterans Relief REVENUE Department 64 - Veterans Relief Fund 2,000.00 .00 2,000.00 .00 .00 400.00 1,600.00 20 564.31 REVENUE TOTALS $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $400.00 $1,600.00 20% $564.31 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 64 - Veterans Relief Fund 2,000.00 .00 2,000.00 .00 .00 250.00 1,750.00 12 1,196.59 EXPENSE TOTALS $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $250.00 $1,750.00 12% $1,196.59 Fund 250 - Veterans Relief Totals REVENUE TOTALS 2,000.00 .00 2,000.00 .00 .00 400.00 1,600.00 20% 564.31 EXPENSE TOTALS 2,000.00 .00 2,000.00 .00 .00 250.00 1,750.00 12% 1,196.59 Fund 250 - Veterans Relief Totals $0.00 $0.00 $0.00 $0.00 $0.00 $150.00 ($150.00) ($632.28) Fund 270 - Carbon Credits REVENUE Department 00 - General Fund 110,000.00 .00 110,000.00 .00 .00 .00 110,000.00 0 .00 Department 34 - Forestry 161,174.00 .00 161,174.00 614,981.12 .00 871,437.12 (710,263.12) 541 .00 REVENUE TOTALS $271,174.00 $0.00 $271,174.00 $614,981.12 $0.00 $871,437.12 ($600,263.12) 321% $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 34 - Forestry 161,174.00 .00 161,174.00 12,289.35 .00 31,678.21 129,495.79 20 5,057.99 EXPENSE TOTALS $161,174.00 $0.00 $161,174.00 $12,289.35 $0.00 $31,678.21 $129,495.79 20% $5,057.99 Fund 270 - Carbon Credits Totals REVENUE TOTALS 271,174.00 .00 271,174.00 614,981.12 .00 871,437.12 (600,263.12) 321% .00 EXPENSE TOTALS 161,174.00 .00 161,174.00 12,289.35 .00 31,678.21 129,495.79 20% 5,057.99 Fund 270 - Carbon Credits Totals $110,000.00 $0.00 $110,000.00 $602,691.77 $0.00 $839,758.91 ($729,758.91) ($5,057.99) Fund 275 - Opioid Settlement Fund 2022 REVENUE Department 00 - General Fund 45,000.00 .00 45,000.00 503.21 .00 2,037.25 42,962.75 5 5,906.75 REVENUE TOTALS $45,000.00 $0.00 $45,000.00 $503.21 $0.00 $2,037.25 $42,962.75 5% $5,906.75 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health 45,000.00 .00 45,000.00 4,535.28 .00 11,265.68 33,734.32 25 5,686.17 EXPENSE TOTALS $45,000.00 $0.00 $45,000.00 $4,535.28 $0.00 $11,265.68 $33,734.32 25% $5,686.17 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 5 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 275 - Opioid Settlement Fund 2022 Totals REVENUE TOTALS 45,000.00 .00 45,000.00 503.21 .00 2,037.25 42,962.75 5% 5,906.75 EXPENSE TOTALS 45,000.00 .00 45,000.00 4,535.28 .00 11,265.68 33,734.32 25% 5,686.17 Fund 275 - Opioid Settlement Fund 2022 Totals $0.00 $0.00 $0.00 ($4,032.07) $0.00 ($9,228.43) $9,228.43 $220.58 Fund 276 - American Rescue Plan 2021 Grant REVENUE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ 185,336.81 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $185,336.81 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 26 - Zoning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 34 - Forestry .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++ 29,915.60 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $29,915.60 Fund 276 - American Rescue Plan 2021 Grant Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 185,336.81 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 29,915.60 Fund 276 - American Rescue Plan 2021 Grant Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $155,421.21 Fund 292 - UWEX Program REVENUE Department 25 - UW Extension 42,872.00 18,457.00 61,329.00 899.97 .00 2,321.84 59,007.16 4 15,219.66 REVENUE TOTALS $42,872.00 $18,457.00 $61,329.00 $899.97 $0.00 $2,321.84 $59,007.16 4% $15,219.66 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 25 - UW Extension 42,872.00 18,457.00 61,329.00 896.60 .00 6,167.62 55,161.38 10 12,128.43 EXPENSE TOTALS $42,872.00 $18,457.00 $61,329.00 $896.60 $0.00 $6,167.62 $55,161.38 10% $12,128.43 Fund 292 - UWEX Program Totals REVENUE TOTALS 42,872.00 18,457.00 61,329.00 899.97 .00 2,321.84 59,007.16 4% 15,219.66 EXPENSE TOTALS 42,872.00 18,457.00 61,329.00 896.60 .00 6,167.62 55,161.38 10% 12,128.43 Fund 292 - UWEX Program Totals $0.00 $0.00 $0.00 $3.37 $0.00 ($3,845.78) $3,845.78 $3,091.23 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 6 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 380 - Northern Lights Bond Issuance REVENUE Department 80 - Northern Lights Bond Issuance 442,778.00 .00 442,778.00 609.14 .00 439,858.99 2,919.01 99 448,577.42 REVENUE TOTALS $442,778.00 $0.00 $442,778.00 $609.14 $0.00 $439,858.99 $2,919.01 99% $448,577.42 EXPENSE Department 80 - Northern Lights Bond Issuance 442,778.00 .00 442,778.00 438,377.50 .00 438,377.50 4,400.50 99 437,096.25 EXPENSE TOTALS $442,778.00 $0.00 $442,778.00 $438,377.50 $0.00 $438,377.50 $4,400.50 99% $437,096.25 Fund 380 - Northern Lights Bond Issuance Totals REVENUE TOTALS 442,778.00 .00 442,778.00 609.14 .00 439,858.99 2,919.01 99% 448,577.42 EXPENSE TOTALS 442,778.00 .00 442,778.00 438,377.50 .00 438,377.50 4,400.50 99% 437,096.25 Fund 380 - Northern Lights Bond Issuance Totals $0.00 $0.00 $0.00 ($437,768.36) $0.00 $1,481.49 ($1,481.49) $11,481.17 Fund 430 - Capital Projects Fund REVENUE Department 00 - General Fund .00 406,800.00 406,800.00 .00 .00 .00 406,800.00 0 .00 Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ 299,033.52 Department 17 - Sheriff 3,938.00 .00 3,938.00 .00 .00 .00 3,938.00 0 .00 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 Department 28 - Land Conservation 479,043.00 .00 479,043.00 .00 .00 353,395.90 125,647.10 74 100,000.00 Department 31 - Information Services 50,000.00 100,000.00 150,000.00 .00 .00 .00 150,000.00 0 .00 Department 34 - Forestry 49,500.00 .00 49,500.00 73,570.00 .00 83,470.00 (33,970.00) 169 583,641.00 Department 50 - Human Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 70 - Capital Projects 3,236,532.00 416,200.00 3,652,732.00 138,200.00 .00 2,701,363.70 951,368.30 74 131,016.25 Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $3,824,013.00 $923,000.00 $4,747,013.00 $211,770.00 $0.00 $3,138,229.60 $1,608,783.40 66% $1,113,690.77 EXPENSE Department 00 - General Fund 1,180,000.00 601,000.00 1,781,000.00 7,500.00 .00 15,000.00 1,766,000.00 1 15,000.00 Department 01 - County Board 2,250.00 .00 2,250.00 605.98 .00 605.98 1,644.02 27 .00 Department 02 - Clerk of Courts 62,658.00 .00 62,658.00 2,250.00 .00 4,969.80 57,688.20 8 98,782.39 Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 07 - Administrator .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 08 - District Attorney .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 09 - Child Support .00 .00 .00 .00 .00 .00 .00 +++ .00 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 7 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 430 - Capital Projects Fund EXPENSE Department 10 - County Clerk 11,000.00 .00 11,000.00 .00 .00 10,816.10 183.90 98 .00 Department 11 - Elections .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 12 - Treasurer .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House 412,552.00 .00 412,552.00 27,826.27 .00 52,310.38 360,241.62 13 205,057.26 Department 15 - Register of Deeds .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 17 - Sheriff 53,390.00 .00 53,390.00 73,730.00 .00 83,327.67 (29,937.67) 156 12,022.71 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ 10,330.44 Department 19 - Veteran's Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 23,501.00 .00 23,501.00 .00 .00 .00 23,501.00 0 12,368.00 Department 25 - UW Extension 600.00 .00 600.00 .00 .00 .00 600.00 0 .00 Department 26 - Zoning 16,125.00 .00 16,125.00 .00 .00 .00 16,125.00 0 498.00 Department 27 - Board of Adjustment .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 28 - Land Conservation 479,043.00 .00 479,043.00 33,060.00 .00 33,060.00 445,983.00 7 .00 Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 30 - Wildlife Abatement .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services 812,000.00 100,000.00 912,000.00 17,332.65 .00 249,698.62 662,301.38 27 63,077.47 Department 34 - Forestry 198,501.00 148,000.00 346,501.00 90,610.50 .00 235,852.87 110,648.13 68 635,922.74 Department 52 - AMSO 53,512.00 74,000.00 127,512.00 1,139.57 .00 2,642.07 124,869.93 2 244,382.86 Department 53 - Family Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 54 - Economic Support 2,000.00 .00 2,000.00 .00 .00 14,750.00 (12,750.00) 738 .00 Department 55 - Aging and Disabilities .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 57 - DHS BHP 1.00 .00 1.00 .00 .00 .00 1.00 0 .00 Department 67 - Northern Lights Buildings/Ground 400,000.00 .00 400,000.00 77,019.60 .00 156,976.64 243,023.36 39 4,545.36 Department 70 - Capital Projects 116,880.00 .00 116,880.00 23,290.83 .00 31,419.69 85,460.31 27 162,682.47 Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $3,824,013.00 $923,000.00 $4,747,013.00 $354,365.40 $0.00 $891,429.82 $3,855,583.18 19% $1,464,669.70 Fund 430 - Capital Projects Fund Totals REVENUE TOTALS 3,824,013.00 923,000.00 4,747,013.00 211,770.00 .00 3,138,229.60 1,608,783.40 66% 1,113,690.77 EXPENSE TOTALS 3,824,013.00 923,000.00 4,747,013.00 354,365.40 .00 891,429.82 3,855,583.18 19% 1,464,669.70 Fund 430 - Capital Projects Fund Totals $0.00 $0.00 $0.00 ($142,595.40) $0.00 $2,246,799.78 ($2,246,799.78) ($350,978.93) Fund 710 - Highway REVENUE Department 71 - Highway Dept 12,392,158.00 .00 12,392,158.00 .00 .00 7,799,665.46 4,592,492.54 63 6,692,496.33 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 8 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 710 - Highway REVENUE TOTALS $12,392,158.00 $0.00 $12,392,158.00 $0.00 $0.00 $7,799,665.46 $4,592,492.54 63% $6,692,496.33 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 71 - Highway Dept 12,392,158.00 .00 12,392,158.00 666,011.05 .00 2,233,310.66 10,158,847.34 18 2,821,557.34 EXPENSE TOTALS $12,392,158.00 $0.00 $12,392,158.00 $666,011.05 $0.00 $2,233,310.66 $10,158,847.34 18% $2,821,557.34 Fund 710 - Highway Totals REVENUE TOTALS 12,392,158.00 .00 12,392,158.00 .00 .00 7,799,665.46 4,592,492.54 63% 6,692,496.33 EXPENSE TOTALS 12,392,158.00 .00 12,392,158.00 666,011.05 .00 2,233,310.66 10,158,847.34 18% 2,821,557.34 Fund 710 - Highway Totals $0.00 $0.00 $0.00 ($666,011.05) $0.00 $5,566,354.80 ($5,566,354.80) $3,870,938.99 Fund 720 - County Motor Pool REVENUE Department 72 - County Motor Pool 348,482.00 .00 348,482.00 48,368.83 .00 220,818.15 127,663.85 63 99,106.39 REVENUE TOTALS $348,482.00 $0.00 $348,482.00 $48,368.83 $0.00 $220,818.15 $127,663.85 63% $99,106.39 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 72 - County Motor Pool 348,482.00 .00 348,482.00 9,948.38 .00 92,763.88 255,718.12 27 102,277.48 EXPENSE TOTALS $348,482.00 $0.00 $348,482.00 $9,948.38 $0.00 $92,763.88 $255,718.12 27% $102,277.48 Fund 720 - County Motor Pool Totals REVENUE TOTALS 348,482.00 .00 348,482.00 48,368.83 .00 220,818.15 127,663.85 63% 99,106.39 EXPENSE TOTALS 348,482.00 .00 348,482.00 9,948.38 .00 92,763.88 255,718.12 27% 102,277.48 Fund 720 - County Motor Pool Totals $0.00 $0.00 $0.00 $38,420.45 $0.00 $128,054.27 ($128,054.27) ($3,171.09) Fund 730 - Copy Machine REVENUE Department 73 - Copy Machines 18,000.00 .00 18,000.00 .00 .00 4,048.05 13,951.95 22 7,563.97 REVENUE TOTALS $18,000.00 $0.00 $18,000.00 $0.00 $0.00 $4,048.05 $13,951.95 22% $7,563.97 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 73 - Copy Machines 18,000.00 .00 18,000.00 964.22 .00 3,747.81 14,252.19 21 7,116.02 EXPENSE TOTALS $18,000.00 $0.00 $18,000.00 $964.22 $0.00 $3,747.81 $14,252.19 21% $7,116.02 Fund 730 - Copy Machine Totals REVENUE TOTALS 18,000.00 .00 18,000.00 .00 .00 4,048.05 13,951.95 22% 7,563.97 EXPENSE TOTALS 18,000.00 .00 18,000.00 964.22 .00 3,747.81 14,252.19 21% 7,116.02 Fund 730 - Copy Machine Totals $0.00 $0.00 $0.00 ($964.22) $0.00 $300.24 ($300.24) $447.95 Fund 760 - Sheriff's Squad Car Fund REVENUE Department 76 - Squad Cars 445,000.00 .00 445,000.00 .00 .00 217,149.99 227,850.01 49 147,788.13 REVENUE TOTALS $445,000.00 $0.00 $445,000.00 $0.00 $0.00 $217,149.99 $227,850.01 49% $147,788.13 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 9 of 10 Financial Report Through 05/31/2026 Through 05/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 760 - Sheriff's Squad Car Fund EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 76 - Squad Cars 445,000.00 .00 445,000.00 20,088.59 .00 152,340.00 292,660.00 34 154,179.17 EXPENSE TOTALS $445,000.00 $0.00 $445,000.00 $20,088.59 $0.00 $152,340.00 $292,660.00 34% $154,179.17 Fund 760 - Sheriff's Squad Car Fund Totals REVENUE TOTALS 445,000.00 .00 445,000.00 .00 .00 217,149.99 227,850.01 49% 147,788.13 EXPENSE TOTALS 445,000.00 .00 445,000.00 20,088.59 .00 152,340.00 292,660.00 34% 154,179.17 Fund 760 - Sheriff's Squad Car Fund Totals $0.00 $0.00 $0.00 ($20,088.59) $0.00 $64,809.99 ($64,809.99) ($6,391.04) Fund 810 - Dog License Fund REVENUE Department 81 - Dog License 12,500.00 .00 12,500.00 66.45 .00 8,645.25 3,854.75 69 8,761.05 REVENUE TOTALS $12,500.00 $0.00 $12,500.00 $66.45 $0.00 $8,645.25 $3,854.75 69% $8,761.05 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 81 - Dog License 12,500.00 .00 12,500.00 .00 .00 1,132.00 11,368.00 9 5,740.00 EXPENSE TOTALS $12,500.00 $0.00 $12,500.00 $0.00 $0.00 $1,132.00 $11,368.00 9% $5,740.00 Fund 810 - Dog License Fund Totals REVENUE TOTALS 12,500.00 .00 12,500.00 66.45 .00 8,645.25 3,854.75 69% 8,761.05 EXPENSE TOTALS 12,500.00 .00 12,500.00 .00 .00 1,132.00 11,368.00 9% 5,740.00 Fund 810 - Dog License Fund Totals $0.00 $0.00 $0.00 $66.45 $0.00 $7,513.25 ($7,513.25) $3,021.05 Grand Totals REVENUE TOTALS 52,337,510.00 1,406,170.00 53,743,680.00 2,424,477.94 .00 28,565,793.21 25,177,886.79 53% 24,141,123.29 EXPENSE TOTALS 52,227,510.00 1,326,170.00 53,553,680.00 4,595,314.49 .00 18,427,039.34 35,126,640.66 34% 16,607,160.88 Grand Totals $110,000.00 $80,000.00 $190,000.00 ($2,170,836.55) $0.00 $10,138,753.87 ($9,948,753.87) $7,533,962.41 Run by Erin Tibbits on 06/04/2026 10:29:34 AM Page 10 of 10 Beginning Balance Account 1/1/2026 January February March April May June July August September October November December Office $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 Old National Checking $949,723.29 $1,239,753.10 $1,181,176.72 $1,851,586.73 $2,048,716.25 $521,942.33 Old National Money Market $10,749,267.28 $3,286,980.47 $11,566,298.28 $9,080,421.54 $7,358,384.01 $4,882,758.46 HRA/Flex Benefits $573,620.00 $682,071.66 $665,533.77 $633,106.28 $601,971.47 $586,663.50 Tax CC $543.92 $1.00 $1.00 $1.00 $1.00 $1.00 Co Rehab Fund $6,248.29 $6,274.85 $6,284.12 $546.83 $554.00 $554.75 Jail Assessment $43,820.30 $45,215.48 $46,220.65 $47,229.51 $48,708.77 $50,242.58 DOT 85.21 $94,905.87 $95,053.56 $95,194.03 $95,321.09 $95,457.36 $95,587.60 DHS CCOP Risk Reserve $6,062.62 $6,065.09 $6,067.41 $6,069.50 $6,071.64 $6,073.64 LGIP $6,606,490.40 $6,627,957.68 $6,648,796.38 $12,667,625.21 $12,702,442.67 $12,740,940.98 OTHER INVESTMENTS $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $12,000,000.00 NL Debt Service Fund 380 $7,197.98 $444,987.18 $445,227.40 $445,821.69 $446,459.03 $8,690.67 NL Collateral Pledge (250K) $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 NL Collateral Pledge (75K) $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 Opioid Funds $169,336.71 $167,545.43 $167,663.38 $165,675.89 $164,936.30 $160,530.15 Ending Monthly Balance $27,533,248.66 $20,927,937.50 $29,154,495.14 $33,319,437.27 $31,799,734.50 $31,380,017.66 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 2025 $20,270,777.12 $27,522,191.79 $27,605,758.64 $27,060,082.19 $26,462,236.13 $27,238,669.83 $36,698,891.78 $24,824,350.92 $26,163,262.51 $30,753,709.07 $28,442,421.21 $27,533,248.66 Less $6,550,000 Bonding $24,203,709.07 $21,892,421.21 $20,983,248.66 2024 Balances $22,244,583.71 $28,781,315.66 $30,286,635.78 $28,626,241.91 $27,018,356.72 $27,104,309.58 $36,806,788.69 $26,814,417.64 $24,951,242.23 $28,089,409.36 $26,421,285.69 $24,634,763.72 Less $3,667,000 Bonding $24,422,409.36 $22,754,285.69 $20,967,763.72 2023 Balances $24,515,929.33 $29,482,728.94 $30,230,414.50 $29,255,208.11 $28,120,741.10 $24,462,732.65 $33,658,355.09 $24,714,150.74 $24,307,887.12 $24,171,054.05 $27,081,989.45 $25,266,708.16 Less $3,000,000 Bonding $24,081,989.45 $22,266,708.16 2022 Balances $22,310,705.30 $28,659,659.41 $29,319,256.37 $28,447,678.79 $28,642,012.44 $31,186,512.57 $37,416,622.59 $27,172,569.77 $26,352,070.24 $29,469,935.19 $29,202,664.53 $27,016,138.62 Less $2,500,000 Bonding $26,969,935.19 $26,702,664.53 $24,516,138.62 2021 Balances $19,104,055.75 $23,981,112.94 $25,737,385.39 $25,376,587.35 $26,564,234.67 $26,751,199.48 $34,957,004.23 $25,798,555.65 $25,307,854.40 $26,107,310.73 $25,443,149.62 $23,315,364.37 Less $1,650,000 Bonding $24,457,310.73 $23,793,149.62 $21,665,364.37 $500,000.00 Loan to NL $274,763.34 $266,463.00 $258,144.61 $249,808.12 $241,453.50 $233,080.71 (new April 2023) Totals $274,763.34 $266,463.00 $258,144.61 $249,808.12 $241,453.50 $233,080.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 County Loans (Short Term Loans) -$6,550,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 -$6,550,000.00 -$6,550,000.00 -$6,550,000.00 TREASURER'S REPORT 2026 End of Month Account Balances 2026 Notes / Agreements - (Principal Balance) Bayfield County Courthouse – Crack Investigation Project # 26051 - Page 1 of 4 REPORT OF CONDITION ASSESSMENT PROJECT: REPORTED TO: Bayfield County Courthouse – Crack assessment Mr. Mark Abeles-Allison 117 East 5th Street Bayfield County Administrator Washburn, WI 54891 PROJECT NO: 26051 DATE: May 22, 2026 DISCUSSION This report describes site observations and a preliminary structural assessment of cracking that is occurring at the junction of the 1963 addition and the 1997(?) additions within the Bayfield County Courthouse. These cracks are evident in the lower (ground) level and the upper (main) level floors and an adjoining wall at the main floor. There is also evidence of repairs to ahorizontal crack in the drywall just north of the 1997 addition east entrance. There is also a report of a gap in the west exterior wall at a window behind the receptionist’s desk within the judge’s office. As part of this investigation, it was noted that there is damage to the exterior stones water-table stones around the east, south and west perimeter walls of the 1997 addition. See the photo attachment. All of these conditions were observed, preliminary analyses performed; conclusions are drawn and recommendations made below. OBSERVATIONS & PRELIMINARY CONCLUSIONS Crack between the 1963 and 1997 additions The cracks at the intersections of the buildings consist of: ­ Horizontal cracks in the floors at the basement and main levels; ­ Vertical cracks in the walls adjacent to the floor cracks. ­ See photos 1-3 (courtesy of yourself) These are indications of horizontal separation across the joint. The most common cause of cracking within a building is differential vertical settlement. Tell-tale cracks for vertical movement are diagonal (stair-step) cracks in the walls, and a horizontal step across the floor crack. Because these are not present, the differential movement is not vertical. Horizontal separation of joints within the above-grade portion of a building is not uncommon, usually caused by wind-driven movement or thermal expansion/contraction forces. However, spreading of the below-grade structures is unusual because it requires horizontal movement of Bayfield County Courthouse – Crack Investigation Project # 26051 - Page 2 of 4 heavy foundations/footings against surrounding soils. This movement requires high forces that are not generally found in a building of this size, height and construction. Conclusion 1: The two additions are moving horizontally in the north/south direction, approximately 3/16”. The cause of the movement is not currently known. Recommendation 1: The movement is very small and has not adversely affected the performance of the building, except aesthetically at the cracks. Given this, three recommendations are made: 1a. Continue to monitor the cracks, recording if the cracks continue to open. This can be accomplished by installing a crack monitor across the crack in the wall, or by drawing a straight diagonal line with a Sharpie pen across the crack in the wall, which will highlight the movement. Crack monitors cost less than $100 and come with simple installation instructions. The Sharpie line is free and just as effective. 1b, Repair the cracks in the floor with a colored grout that matches the existing. This will visually repair the crack, and future cracking will demonstrate if the buildings continue to move. 1c. If future movement occurs that adversely impacts the building’s performance, additional steps can be taken to understand the cause of the movement. These steps include an investigation of the footings, which is expensive and intrusive to the building and the programming within. It is my opinion that this is not warranted at this time. Gap in window jamb at the judge’s office It was reported that vertical gaps have repeatedly opened at the north edge of the window behind the reception desk, requiring multiple caulking repairs. It was reported that recently outside light was visible through the joint, and snow has blown in through the gap. Conclusion 2: This gap is caused by thermal expansion and contraction of the building. Some background: - Buildings expand when they are warmed by the summer sun and contract when cooled in the winter; dark buildings have the largest temperature swings and thermal movement. This movement in brick and concrete buildings creates large forces that can damage weaker materials and joints such as windows and window-frame connections. - Expansion and contraction is the product of the temperature change times the length of the building times the thermal coefficient of expansion: • movement = T*L*, • where DT = temperature difference of the stone in degrees Fahrenheit (100 degrees is generally used in this region: 90° summer vs. -10° winter); • L = wall length in inches (the western face of the two buildings is about 120’ long = 1440” long); • a = expansion coefficient in inches/°F/(inch length of wall) = about 6.5x10-6 for stone and brick. - This equation indicates that the wall grows and contracts up to 0.94” across a year; no one-day will see this change, but this is the range over the annual thermal cycle. Modern brick buildings generally have soft vertical joints built into them, spaced 30’ on-center, to absorb this movement; Bayfield County Courthouse – Crack Investigation Project # 26051 - Page 3 of 4 without these relieving joints, the wall will create its own joints at the weakest point. In this case, it is the window jambs and surrounding stone. See photos 4 & 5. Recommendation 2: Remove the window and replace the soft joints at the jambs with expansion joint material that is designed for this movement. Caulk is not designed to absorb this extent of movement without cracking; however, there are several rubber joint systems that are designed to absorb this without losing the seal. I can work with your architect to select this system. Damage to water-table stones in the 1997 building exterior The water-table stones that transition from a thinner wall above to the thicker below are being saturated and failing through the freeze-thaw process. See photos 6-11. Conclusion 3: The saturation is caused by water pooling behind the water-table stones, where a thin air gap between the exterior stone and the CMU bearing wall transitions to a solid concrete wall below. This transition creates a ledge on which water forms; cotton weep cords are installed to evacuate the water. It is not clear why this system is not removing the water, it may be that the masons who constructed the wall were not careful and allowed mortar to fall into the gap as they built the wall above (a common cause). Recommendation 3: Although several of the water-table stones are damaged, it is not too late to address this problem before the stones require replacement (a more expensive repair, and difficult to match the surrounding stone color and texture). The repair to save the stones is relatively straightforward, it includes: - removing the stones and mortar droppings behind the stones; - replacing the cotton weeps with modern vertical or horizontal vents that more effectively evacuate water; - replacing the stone. I estimate that the stones have another 3-5 years of wetting and cracking before they will require replacement; I recommend this be added to the ongoing maintenance before that time. SUMMARY The cracking in the floors/walls between the two additions is not related to the gap in the window within the judge’s offices. While the cause of the floor and wall cracks is not yet understood, I do not believe it will cause future problems. If the cracking continues, additional investigation can be performed. The gap around the window can be resolved relatively inexpensively by resetting the window with modern expansion material designed to respond to the movement. While the gap is not a structural concern, repairing it would create a more comfortable space and save energy costs. The investigation into the window gap uncovered a problem within the façade water management system that is damaging the water-table stones around the three sides of the stone façade. It is not too late to address the problem and prevent further damage before the stones require costly replacement. Bayfield County Courthouse – Crack Investigation Project # 26051 - Page 4 of 4 STANDARD OF CARE The observations and conclusions are based on a preliminary visual investigation. Additional information may be uncovered during repairs that may alter somewhat the conclusions and recommendations. The work performed by Chris Hartnett & Associates has been conducted in a manner consistent with the level of skill and care ordinarily exercised by other members of the profession currently practicing in this area. REMARKS I appreciate the opportunity to assist you with your engineering needs. Should you have any questions regarding this report or my other services, don’t hesitate to contact me. Report Prepared By: Chris Hartnett & Associates, LLC. Chris A. Hartnett, PE* Principal Engineer *MN, WI and other states WI License # 44076-6 Phone: 612-503-0048 chris@preservation-engineers.com Photo attachment Chris Hartnett & Associates Preservation Engineers Phone (612) 503-0048 | preservation-engineers.com PHOTOGRAPHS PROJECT # 26051: BAYFIELD COUNTY COURTHOUSE – CRACK INVESTIGATION Photo 1: Crack in tile at lower level. Photo 2: Crack in floor and wall at main level PHOTOGRAPHS PROJECT # 26051: BAYFIELD COUNTY COURTHOUSE – CRACK INVESTIGATION Photo 3: Window in the west wall. It was reported that light and snow penetrates the north (right) edge of the window frame. Photo 4: Gap in vertical head-joint adjacent to window that indicates horizontal expansion and contraction PHOTOGRAPHS PROJECT # 26051:BAYFIELD COUNTY COURTHOUSE – CRACK INVESTIGATION Photo 5: Gap in vertical head joint above photo 5. A somewhat distance picture on the left and close-up on the right. In the close- up the gap is in the right-side at the bottom half, and in the left side at the top half. Photo 6: Broken stone at the southwest corner. PHOTOGRAPHS PROJECT # 26051:BAYFIELD COUNTY COURTHOUSE – CRACK INVESTIGATION Photo 7: Vegetation growth on east side due to water drainage issue behind stone. Photo 8: Water stains in bed joint and head joint due to water drainage issue. d PHOTOGRAPHS PROJECT # 26051:BAYFIELD COUNTY COURTHOUSE – CRACK INVESTIGATION Photo 9: Waterstains and damage on south face. Photo 10: Waterstains, missing mortar and damage on south face. PHOTOGRAPHS PROJECT # 26051:BAYFIELD COUNTY COURTHOUSE – CRACK INVESTIGATION Photo 11: Stone damage on the south face.